To enhance efficiency, transparency, and accountability in the income tax assessment process, the Central Government has been empowered under Sections 143(3A), 143(3B), and 143(3C) of the Income Tax Act, 1961, to introduce assessment schemes via notifications.

These provisions enable the Central Government to design and implement a new framework for assessment under Section 143(3) (regular assessment) or Section 144 (best judgment assessment), replacing the traditional face-to-face interaction model.
 

Key Objectives of the Scheme under Section 143(3A):

The scheme empowers the Government to achieve the following objectives:

• Minimize direct interaction between the Assessing Officer and the taxpayer, wherever feasible through technological means.

• Maximize efficiency through centralized processing, functional specialization, and economies of scale.

• Establish a team-based assessment system that incorporates dynamic jurisdiction to prevent personal biases and bring uniformity.
   

In line with the powers granted under Section 143(3A), the Central Board of Direct Taxes (CBDT) introduced the E-Assessment Scheme, 2019 via Notification No. 61/2019, dated September 12, 2019.

Subsequently, on October 7, 2019, the National E-Assessment Centre (NeAC) was officially launched, marking the beginning of a faceless assessment era in India. This initiative was a major step toward digital tax administration, aiming to reduce physical visits to the department and bring in process efficiency and uniformity in tax proceedings.